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NYS Department of Labor Unemployment Insurance Employer GuideThe notice must include: Employer’s name;New York State Employer Registration Number;Mailing address where payroll records are kept; orInstructions to employees to give the information on the form to the Unemployment InsuranceClaims Center.You may print the Record of Employment (IA 12.3) form from our website atwww.labor.ny.gov/formsdocs/ui/IA12 3.pdf.The information on this form helps ensure that: We mail notices and requests to you promptly and to the correct address; andExperience rating charges are accurate.3. Unemployment Insurance Benefit Charges to Employer AccountsHow does Unemployment Insurance affect my business?The New York State Unemployment Insurance Program provides weekly income for people whoare out of work through no fault of their own. When someone works for you and is let go, youmust help pay for these benefits. The following section will explain how a former worker becomesqualified for benefits, how you will be charged for those benefits and how you can contest thebenefits or the charges.How does a claimant qualify for Unemployment Insurance benefits?To qualify for Unemployment Insurance benefits, claimants must: Have lost employment through no fault of their own;Have enough prior earnings from employment to establish a claim;Be ready, willing and able to work; andBe actively seeking work and keeping a record of the work search.The requirement to actively seek work may be waived by the Department of Labor undercertain conditions.How will I know if a former employee has filed a claim?When we determine that a claimant filing for benefits is entitled, we send the following notices toall employers whose experience rating accounts might be charged: Notice of Potential Charges (LO 400);Notice of Protest (LO 400P).What must I do when I receive a Notice of Potential Charges?It is important for you to respond to these notices timely and adequately if: There is incorrect wage information; orYou know of any reason why the claimant should not collect benefits.5

NYS Department of Labor Unemployment Insurance Employer GuideIf you do not respond in a timely or adequate manner, it could result in unnecessary costs foryou. Your experience rating account may not be completely credited for any incorrect paymentsmade to a claimant. If you provide late information that disqualifies a claimant, your account willbe charged until the date we make a determination that disqualifies the claimant. If you providelate information that lowers a claimant’s benefit rate, your account will be charged at the higherbenefit rate until the date we make a determination that lowers the rate. However, if the newinformation you provide results in a higher benefit rate, the adjustments will be retroactive to thestart of the claim.How is my account charged when an employee is granted Unemployment Insurance benefits?Unemployment Insurance benefits could potentially be charged to all employers for whoma claimant worked in their base period. The base period is either the first four of the last fivecompleted calendar quarters prior to the quarter in which the claim is filed or last four completedcalendar quarters prior to the quarter in which the claim is filed.First, we charge benefits to the account of the last employer for whom the claimant workedbefore they filed the Unemployment Insurance claim. The last employer is charged for sevenweeks of benefits (or the equivalent monetary amount). Next, we charge benefits to all baseperiod employers in proportion to how much of the claimant’s total base period wages were paidby each employer.You could be entitled to a credit of benefit charges if you: Are the last employer; andPaid the claimant an amount equal to or less than six times the claimant’s benefit rate.Any base period employer may contest these charges if the claimant was discharged due tomisconduct or voluntarily quit without good cause.If you believe you are due a credit or wish to contest charges, return the Notice of PotentialCharges (LO 400) within 10 days of receipt. Include the amount of wages paid to the employee.Will I be notified when charges are made to my account?We send a Notice of Experience Rating Charges (IA 96) to employers monthly. This notice showsall benefit payments to former employees that are charged to the employer account. The chargesshown represent weekly payments.We notify employers that select the Benefit Reimbursement Option on the Notice of BenefitReimbursement Charges (IA 96R). See Choose the Benefit Reimbursement Option under the Howcan I keep my Unemployment Insurance costs down? section for more information.What are the reasons that I can contest a former employee’s Unemployment Insurance benefits?Your former employee may not be eligible for Unemployment Insurance benefits if he or she: Is still working, for you, for another employer or for themselves.Quit voluntarily without good cause.Was dismissed for job-related misconduct.After filing a claim, refused suitable work. Suitable work is work that: The claimant is capable of doing6

NYS Department of Labor Unemployment Insurance Employer Guide Pays at least the prevailing wage; and Pays at least 80 percent of the claimant’s base period high quarter wages.Is not ready, willing and able to work, or is not actively seeking employment.Was dismissed because he or she committed a felony in connection with the job.Is unemployed due to a strike or other industrial controversy (the first 49 days only, unlessthe employer has hired replacement workers).Is an employee of an educational institution and has reasonable assurance of employment inthe next academic period.Was employed in a work-release program.Is receiving a pension or dismissal pay from a base period employer.How do I contest a former employee’s Unemployment Insurance benefits?To contest a former employee’s benefits: Return the Notice of Potential Charges (LO 400) within 10 calendar days with an explanationof why you contest;Communicate with us through your online services account or SIDES (see the Web Servicesfor Employers section); orCall the Telephone Claim Center at (888) 890-5090.What if I think a former employee is fraudulently collecting benefits?If you believe that the claimant was working while collecting Unemployment Insurance, or hasotherwise fraudulently collected benefits, write to:NYS Department of LaborLiability and Determination SectionorCall: (866) 435-1499Fraud Control Unit 24-hour toll-free hotlineState Office CampusAlbany, NY 12240-0322What if I think charges to my account are incorrect?If you believe that benefits were improperly charged (for example, a claimant never worked foryou), write to:NYS Department of LaborLiability and Determination Section orState Office CampusAlbany, NY 12240-0322Call: (518) 457-2635Please provide the: Claimant’s name;Last four digits of the claimant’s Social Security Number; andReason you believe the charges are incorrect.7

NYS Department of Labor Unemployment Insurance Employer GuideIf a former employee is eligible for benefits, is there anything I can do to prevent charges tomy account?You could offer work to the claimant. If you are able to reemploy a claimant, contact the claimantdirectly. The claimant’s address appears on the initial Notice of Potential Charges (LO 400). Ifthe claimant is no longer unemployed, they will no longer be eligible for benefits. If the claimantrefuses rehire or fails to report to work, they may become ineligible for benefits. If this happens,notify us in writing at:NYS Department of LaborPO Box 15130Albany, NY 12212-5130orfax to: (518) 402-6175You may also communicate with us through your Online Services Account. (see UnemploymentInsurance Online Services Account under the Web Services for Employers section).When you notify us, provide: The date the claimant refused work or failed to report to work;The type of employment offered; andThe wages offered for the position.Your offer of employment must pay at least the Unemployment Insurance cutoff wage (10% lowerthan the Unemployment Insurance prevailing wage) for similar work, even if: The amount is less than the claimant earned on the last job; orThe amount is less than the salary desired.After collecting 10 full weeks of Unemployment Insurance benefits, the claimant may also berequired to accept any employment that he or she is capable of performing if: It offers the Unemployment Insurance cutoff wage; andThe pay is at least 80% of the claimant’s base period high quarter wages.If your employment offer does not meet the above conditions, the claimant may refuse it withoutbecoming ineligible for Unemployment Insurance benefits. You can find the UnemploymentInsurance prevailing wage and cutoff wage for your area and the position you are offering atwww.labor.ny.gov/stats/uiwages.shtm.What if I disagree with a decision the Department makes?If you disagree with any determination the Department of Labor issues to you, you have the rightto request a hearing. The matter will be reviewed by an independent Administrative Law Judge.You must make this request within 30 days of the date of the determination notice. Find outmore about how to request a hearing, how the hearing process works and how to prepare for ahearing at www.labor.ny.gov/ui/aso/hearing2.shtm.8

NYS Department of Labor Unemployment Insurance Employer Guide4. How to Keep Your Unemployment Insurance Costs DownSeveral factors affect your Unemployment Insurance costs. They are: Unemployment Insurance benefits paid to former employees;The balance of the Unemployment Insurance Trust Fund; andYour reporting history.You can take steps to keep your Unemployment Insurance costs as low as possible:Submit your quarterly returns and payments on timeMake sure the returns are complete and accurate. Missing or late returns or payments can affectyour Unemployment Insurance costs in several ways. You may be charged penalties for failure to file returns or failure to file complete, accurate,and timely returns.You will be charged interest on overdue Unemployment Insurance contributions.Late contributions (paid more than 60 days after their due date) cannot be credited to youraccount when calculating Unemployment Insurance rates, which can increase your rate.If you fail to file all required returns by December 31, the Department will estimate wages tocalculate your Unemployment Insurance rate, which can increase your rate.Employers may take a Federal Unemployment Tax Act (FUTA) credit on IRS Form 940. If youpay your Unemployment Insurance contributions late (after January 31), your FUTA credit isdecreased. You may not take a FUTA credit at all if you have not paid your UnemploymentInsurance contributions.Review notices of benefit entitlement or paymentThese notices give you the opportunity to let us know if we have incorrect wage information, if aclaimant should not be eligible to collect Unemployment Insurance benefits, or if any UnemploymentInsurance benefit payments were charged to your account incorrectly. Return these notices within 10days from the date on the notice in order to maximize savings to your account.Reply promptly to requests for employment and wage dataComplete and return requests for information within 10 days of the mailing date on the form. Thisinformation is used to determine Unemployment Insurance benefit rights of former employeesand to ensure correct experience rating charges. Your response must be timely and accurate oryour account may not be relieved of charges if the claimant improperly receives benefits.The fastest way to respond is electronically through SIDES. SIDES is free and easy to join. SeeState Information Data Exchange System (SIDES) under the Web Services for Employers section.Provide the Department of Labor with proper mailing addressesThe Department can maintain several business addresses for an employer. It is important thatyou promptly notify the Department of an address change. Update your address using youronline account (see Unemployment Insurance Online Services Account under the Web Servicesfor Employers section). You may also use the Change of Business Information form (IA 15),available at www.labor.ny.gov/formsdocs/ui/IA15.pdf, to ensure accurate processing.9

NYS Department of Labor Unemployment Insurance Employer GuideMake voluntary contributionsYou may be able to reduce your Unemployment Insurance rate by making a non-refundablevoluntary payment if you have one or more of the following at the end of the calendar year: A negative account percentageA current or prior year excess negative balance, which was transferred to the general fund, orA positive account percentage, less than 10.5%For more information, see How to Keep Your Unemployment Insurance (UI) Costs Down at www.labor.ny.gov/formsdocs/ui/IA318.60.pdf or call the Employer Hotline at (888) 899-8810.Choose the benefit reimbursement option (available to nonprofit, governmental employers andIndian Tribes)You have the option of reimbursing Unemployment Insurance benefits paid to your formeremployees and charged to your account if you are: A nonprofit organization organized and operated exclusively for religious, charitable,scientific, literary or educational purposes (those exempt under Section 501(c)(3) of theInternal Revenue Code); A governmental entity; or An Indian Tribe.When you choose the Unemployment Insurance benefit reimbursement option, you do notpay quarterly contributions on your payroll and you are not required to contribute to theReemployment Service Fund. For more details, including application requirements, review theBenefit Reimbursement pamphlet (IA 318.13). It is available online at www.labor.ny.gov/formsdocs/ui/IA318.13.pdf or call the Employer Hotline at (888) 899-8810 to request a copy.Avoid layoffs using the Shared Work ProgramShared Work is a voluntary program that gives an alternative to layoffs for employers whohave at least two employees and who face a temporary decline in business. You can reducethe hours and wages of all or a group of employees, rather than lay off a percentage of yourworkforce to cut costs. Your employees whose hours and wages are reduced can receive partialUnemployment Insurance benefits to supplement their lost wages.The Shared Work Program helps you avoid some of the burdens that follow layoffs. If you keepemployees during a temporary slowdown, you can quickly gear up when business conditionsimprove. This spares employers the expense of recruiting, hiring, and training new employeesand spares employees the hardships of full unemployment. For more information, see the SharedWork Fact Sheet (SW 1) at www.labor.ny.gov/formsdocs/ui/SW1.pdf or call (518) 457-2635.Report Unemployment Insurance fraudUnemployment Insurance fraud increases the financial burden on employers who pay into thesystem. Report suspected instances of fraud to the 24-hour toll-free hotline at (866) 435-1499.10

NYS Department of Labor Unemployment Insurance Employer Guide5. Web Services for EmployersUnemployment Insurance Online Services AccountSign up for an online account at www.labor.ny.gov/EmployerLogin.Through your online account, you can: View your Unemployment Insurance Employer Information Page, including: Contribution rates for the current year and prior years. Contributions overpaid and underpaid on your account. Charges to your account for former employees’ Unemployment Insurance benefits.Apply for Shared Work;Apply for State Information Data Exchange System (SIDES);File a NYS 45, Quarterly Combined Withholding, Wage Reporting and UnemploymentInsurance Return;Upload a Wage Reporting File;File a NYS 1, Return of Tax Withheld;Report a Change of Address;Communicate through secure email; andAssign an Online Services Filing Representative.New York State employers that are registered with the Department of Taxation and Finance’sOn-Line Services (OLS) do not need to register for Unemployment Insurance Online Services.Use your OLS username and password to login to the Unemployment Insuranc

5 NYS Department of Labor Unemployment Insurance Employer Guide The notice must include: Employer's name; New York State Employer Registration Number; Mailing address where payroll records are kept; or Instructions to employees to give the information on the form to the Unemployment Insurance Claims Center. You may print the Record of Employment (IA 12.3) form from our website at